On December $31,2020,$ Extreme Fitness has an adjusted balance of $$750,000$ in Accounts Receivable. On January $2,2021,$ the company learns that certain customer accounts are not collectible, so management authorizes a write$-$off of these accounts totaling $$10,000.$ Extreme Fitness uses the direct write$-$off method.

Required:

a$.$ What amount would the company report as its net accounts receivable on December $31,2020?$

b$.$ Prepare the journal entry to write off the accounts on January $2,2021.$

c$-1.$ Assuming no other transactions occurred between December $31,2020,$ and January $3,2021,$ what amount would the company report as its net accounts receivable on January $3,2021?$

c$-2.$ Has net accounts receivable changed from December $31,2020?$